1999 (6) TMI 189 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of Tea Chest Metal Fittings under sub-heading No. 8302.00 of the Central Excise Tariff. The appellants' claim for classification under sub-heading No. 7216.90 was rejected based on the nature of the product and its use. The appeals were dismissed as the classification under sub-heading No. 8302.00 was deemed correct.